The judgments delivered in the Supreme Court of Appeal (SCA) on this page are arranged per year and then per date of delivery. SCA judgments delivered in another year, can be accessed through the navigation pane above.

2018 ​ ​
​Date of Delivery	​Parties Involved	​Applicable Legislation	​Keywords
​3 December 2018	​Big G Restaurants (Pty) Ltd	​Income Tax Act, 1962	​Income Tax Act 58 of 1962; income tax;section 24C;whether income of taxpayer in years of assessment received or accrued in terms of franchise agreement; used to finance future expenditure incurred by taxpayer in the performance of obligations under that agreement; income and obligations must originate from the same contract
​20 November 2018	Milnerton Estates Ltd	​Income Tax Act, 1962	Income Tax;purchase price of erven in a township sold by developer;sales occurring in one tax year and all suspensive conditions fulfilled in that year;transfer registered and purchase price received in following year; whether purchase price deemed to have accrued in year that sale agreements concluded; section24(1) of Income Tax Act 58 of 1962; stare decisis
​​9 November 2018	​Sasol Oil (Pty) Ltd	​Income Tax Act, 1962	​Income tax;contracts for the sale of crude oil by one entity within the Sasol Group, to another, and the back to back sale of the same oil to yet another entity in the group, were not simulated in order to avoid a liability to pay tax, nor were they entered into solely for the purpose of avoiding the payment of tax for the purpose of section103(1) of the Income Tax Act 58 of 1962
​27 September 2018	​CSARS v Pieters and Others	​Income Tax Act, 1962	​Income tax;employees’ tax (PAYE); contracts of employees terminated in terms of section38(9)(b) of Insolvency Act 24 of 1936;awards to employees not subject to PAYE in terms of paragraph 2(1)(a) of Fourth Schedule to the Income Tax Act 58 of 1962.
​19 September 2018	​Volkswagen SA (Pty) Ltd Also see media summary	​Income Tax Act, 1962	​Income tax; valuation of stock at year end; section22(1)(a) of Income Tax Act 58 of 1962; whether stock to be valued in accordance with International Accounting Standard 2 (IAS 2 or AC108) at net realisable value
​19 September 2018	​Amawele Joint Venture cc	​Value-Added Tax Act, 1991	​Value-Added Tax Act 89 of 1991; zero rating of supplies of services in terms of section11(2)(s), read with section8(23) of the Value-Added Tax Act 89 of 1991; whether supplies made in terms of the Housing Subsidy Scheme referred to in section8(23)
​12September 2018	​Respublica (Pty) Ltd Also see media summary	Value-Added Tax Act, 1991	​Value-Added Tax Act 89 of 1991;whether the supply of a building and related goods and services to an educational institution for use by its students under a written agreement amounts to the supply of “commercial accommodation” as defined in section1
​27 June 2018 New!	​CSARS v South African Breweries (Pty) Ltd	​Customs and Excise Act;1964	​Revenue;section 47 of the Customs and Excise Act 91 of 1964;classification of products for determination of excise duty rate;general rules of Interpretation restated;classification of goods primarily on explanatory notes incorrect; appeal dismissed
​​​31 May 2018	​KWJ Investment Service (Pty) Ltd   Also see media summary	​Income Tax Act,1962	​Gross income;whether a cession of a dividend right constitutes a receipt or accrual for the purposes of gross income;if so, does a practice generally prevailing in terms of provision (iii) to section79(1) of the Income Tax Act58 of 1962 apply
​​31 May 2018	​Char-Trade CC t/a Ace Packaging	​Income Tax Act, 1962, and Tax Administration Act, 2011	​Assessment issued for secondary tax on companies (STC);sections64B and 64C of the Income Tax Act;Commencement of prescription;section99 of the Tax Administration Act;prescription commences to run against CSARS when return for STC is submitted by the taxpayer;return for STC never submitted by taxpayer;prescription never commenced to run against CSARS assessment confirmed
​29May 2018	​​Encarnao N.O. Also see media summary	​Customs and Excise Act,1964​	​Rebate item412.09 in Schedule4/Part1 of the Customs and Excise Act91 of 1964;what occurrences fall within vis major;the meaning of such goods did not enter into consumption
​25 May 2018	​Daikin Air Conditioning South Africa (Pty) Limited	​Customs and Excise Act, 1964	​Customs and Excise Act 91 of 1964;classification of articles for customs duty; correct tariff to be applied in respect of window or wall types, selfcontained or split-system air conditioning machines and parts thereof
​28 March 2018	​Danwet 202 (Pty) Ltd Also see media summary	​Tax Administration Act, 2011	​Condonation for late filing of an appeal against an assessment;section 104(3) of the Tax Administration Act 28 of 2011 mandates a taxpayer to object to a refusal by SARS to extend the period for lodgment; failure by taxpayer to file an objection
​28 March 2018	​The Executors of Estate Late Sidney Ellerine	​Income Tax Act, 1962	​Eighth Schedule to the Income Tax Act58 of 1962; valuation of preference shares for the purposes of determination of a capital gain
​27 March 2018	​Lion Match Company (Pty) Ltd Also see media summary	​Income Tax Act, 1962, and Tax Administration Act, 2011	​Income Tax Act 58 of 1962; Tax Administration Act 28 of 2011;dismissal of an application by taxpayer to set aside rule 31 statement;not appealable

2017 ​ ​
​Date of Delivery	​Parties Involved	​Applicable Legislation	​Keywords
28 March 2017	New Adventure Shelf 122 (Pty) Ltd Also see media summary	Income Tax Act, 1962 and Tax Administration Act, 2011	Tax Administration Act, 2011: sections81, 98; Income Tax Act: Eighth Schedule,paragraphs 25 & 35; revenue;capital gains tax arising from sale of immovable property; sale cancelled more than three years after assessment of capital gains tax before purchase price paid in full; seller not entitled to have assessment reconsidered in the light of the subsequent cancellation; regard to be had to the cancellation in assessing a capital gain or loss in year of cancellation